Section 9(3) in The Gujarat Motor Vehicles Tax Act, 1958
(3)[Where a motor vehicle in respect of which the tax fixed under section 3 having regard to the maximum rates specified in the First Schedule has been paid is altered or is used in such manner as to cause it to become a vehicle in respect of which the tax so fixed is leviable at a lower rate] [This portion was substituted for the portion beginning with the words 'Where a motor vehicle' and ending with the words 'at a lower rate' by Gujarat 17 of 1987, section 9(3)(a).], the person who has paid such tax shall be entitled on the production of a certificate signed by a Taxation Authority stating that the vehicle has been so altered or used and on the surrender of [***] [The words 'the tax token and' were deleted by Gujarat 17 of 1987, section 9(3)(b).] the certificate of taxation, to a refund of a sum equal to the difference between the amount which would be refundable to him in accordance with the provisions of sub-section (1) and the amount of the tax leviable on such vehicle at the lower rate; [and the Taxation Authority shall cause an entry of such refund to be made in the certificate of taxation issued in respect of such motor vehicle.] [This portion was substituted for the portion beginning with the words 'and the Taxation Authority' and ending with the words 'in the certificate of taxation', by Gujarat 17 of 1987, section 9(3)(c).]
